Cost sharing represents a well-established tool for the control of health care demand in many Oecd countries. However, it is used with caution and in combination with other instruments in order to avoid potential negative impacts on access to essential health care services. Waiting lists and...

We develop a model where heterogeneous agents maximize their individual utility based on (after tax) income and on the level of public expenditure (as in Cowell, Gordon, 1988). Agents are different in risk aversion and in the relative preference for public expenditure with respect to personal...

In this paper we present a model of tax compliance with heterogeneous agents who maximize their individual utility based on income and the conjectured level of per capita public expenditure. We formally include psychological drivers in this model. These drivers affect individual behavior, such...